CCM11150 - End of year: Discrepancy Examination is still open on 5th April

In these cases once you reach the b/f date quoted in your opening letter, or you have had a response from the claimant agreeing HMRC information - then you will be in a position to make your decision. However as S16 powers have ceased you will not be able to do so.

When the b/f date expires

• Vary the run on payments, see CCM11310 to reflect your decision
• After, 1SD or if you receive a response to the S17, make your S18 decision in accordance with the facts established through your Examination
• Amend the award to reflect the decision and detail on the declaration (if you have a response)
• Then finalise and/or renew, see CCM11310 according to the facts of the case